- 7 -
failure was "due to reasonable cause". "Willful neglect" has
been interpreted to mean a conscious, intentional failure, or
reckless indifference. United States v. Boyle, 469 U.S. 241,
245-246 (1985). "Reasonable cause" requires the taxpayer to
demonstrate that he exercised ordinary business care and prudence
and was nonetheless unable to file a return within the prescribed
time. Id. at 246; sec. 301.6651-1(c)(1), Proced. and Admin.
Regs. The addition to tax equals 5 percent of the tax required
to be shown on the return for the first month, with an additional
5 percent for each additional month or fraction of a month during
which the failure to file continues, not to exceed a maximum of
25 percent. Sec. 6651(a)(1).
Petitioner presented no evidence of reasonable cause or any
evidence of attempts made to comply with the law respecting the
timely filing of returns. Accordingly, respondent's
determination with respect to the addition to tax under section
6651(a) is sustained.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011